Production: consumption and finished goods

Check the active company, period and editing permission before any confirmation. Follow only steps applicable to the company's legal form and accounting regime.

Supporting documents

• Prepare production order, actual consumption, output delivery document and loss justification.
• The item record and stock position in the relevant warehouse.

Completing and checking data

1. Check the item, unit of measure and warehouses involved before continuing.
   • ware
   • Warehouses
2. On the ‘Production: consumption and finished goods’ page, open the transaction and compare finished product, quantity produced, warehouses, consumption and allocated cost with supporting documents.
3. Compare actual consumption with finished output and separate normal from abnormal losses. Check eligible cost components before finalizing.
4. After confirmation, compare the movement in the item record with the stock position. In double-entry accounting, check the journal entry and its posting separately.
   • Item ledgers
   • Stock situation
   • Draft notes

The movement has a supporting document and can be tracked in stock and accounting.

Official sources for this activity

Checked on 10 September 2026. Apply the rules for the period and the company's legal form.

• Accounting Law No. 82/1991 — supporting documents and accounting registers
• OMFP No. 2.634/2015 — financial and accounting document rules

Related resources

• Accounting app guides
• Consumption vouchers
• Consumptions Overview: checking and explaining amounts
• Production Overview: checking and explaining amounts
• Preparing and submitting returns to ANAF
• View Fluxe prices and plans

Practical example

You produce 10 finished units using eligible materials costing RON 500 and other eligible costs of RON 100. In this simplified example, unit cost = allocated cost ÷ quantity produced = 600 ÷ 10 = RON 60/unit. Check consumption and actual quantity before confirming production.

Frequently asked questions and solutions

The quantity or value does not match the documents.

Check the date, warehouse, unit of measure and previous movements. Correct the source or reverse a confirmed transaction through its workflow; do not enter a fictitious offsetting movement.

Stock is updated, but the trial balance excludes the transaction.

Check the journal entry exists and is posted. Reconcile stock movements and general-ledger recognition separately.

Document quantity does not match stock. Where should I check?

Compare the item code, unit of measure, stock location and date, then follow movements in the item ledger. Check transfers and already-recorded operations. Do not enter an unsupported adjustment merely to obtain the expected quantity.